M/S. Reliable Conclave Pvt. Ltd., Kolkata V. I.T.O., Ward - 14(3), Kolkata, Kolkata

ITA 434/KOL/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5292 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 27-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 6; 22

Judgement Text

ITA No. 434/KOL/2022(A.Y. 2015-16) M/s. Reliable Conclave Pvt. Limited 1 आयकर अपील य अ धकरण IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member I.T.A. No. 434/KOL/2022 Assessment Year: 2015-2016 M/s. Reliable Conclave Pvt. Limited,....................................................Appellant C/o. Salarpuria Jajodia & Co., 7, C.R. Avenue, Kolkata-700072 [PAN: AAFCR4654P] -Vs.- Income Tax Officer,.............................................................................Respondent Ward-14(3), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances by: N o n e, fo r the Appellant Shri Vijay Kumar, Addl. CIT, Sr. D.R., for the Res ponde nt D a t e o f c o n c l u d i n g t h e h e a r i n g : S e p t e m b e r 1 5 , 2 0 22 D a t e o f p r o n o u n c i n g t h e o r d e r : S e p t e m b e r 2 0 , 2 0 2 2 आदेश O R D E R Per Dr. Manish Borad, Accountant Member:- T h i s a p p e a l a t t h e i n s t a n c e o f a s s e s s e e f o r a s s e s sm e n t y e a r 2 0 1 5 - 1 6 i s d i r e c t e d a g a i n s t t h e o r d e r o f l d . C o m m i s s i o n e r of I n c o m e T a x ( A p p e a l s ) - 5 , K o l k a t a d a t e d 2 2 . 0 1 . 2 0 1 9 p a s s e d u n d e r s e c t i o n 1 4 3 ( 3 ) o f t h e I n c o m e T a x A c t , 1 9 6 1 . 2 . I t i s n o t e d t h a t t h e r e i s a d e l a y o n t h e p a r t o f t h e a s s e s s e e i n f i l i n g t h i s a p p e a l b e f o r e t h e T r i b u n a l . I n t h i s r e g a r d , t he a s s e s s e e h a s f i l e d a p p l i c a t i o n d a t e d 2 7 . 0 7 . 2 0 2 2 s e e k i n g c o n d o n a t i o n o f t h e d e l a y a n d k e e p i n g i n v i e w t h e r e a s o n s g i v e n t h e r e i n , w h i c h p re v e n t e d t h e a s s e s s e e t o f i l e t h e a p p e a l b e f o r e t h i s T r i b u n a l w i t h i n s t a tu t o r y t i m e l i m i t . I a m ITA No. 434/KOL/2022(A.Y. 2015-16) M/s. Reliable Conclave Pvt. Limited 2 s a t i s f i e d t h a t t h e r e w a s a s u f f i c i e n t c a u s e f o r t h e d e l a y o n t h e p a r t o f t h e a s s e s s e e i n f i l i n g t h i s a p p e a l b e f o r e t h e T r i b u n a l . I , t h e r e f o r e , c o n d o n e t h e d e l a y a n d a d m i t t h e a p p e a l f o r a d j u d i c a t i o n . 3 . N o n e a p p e a r e d o n b e h a l f o f t h e a s s e s s e e w h e n t h e c a s e w a s c a l l e d f o r h e a r i n g . I , t h e r e f o r e , d e c i d e t o a d j u d i c a t e t h e a p p e a l w i t h t h e a s s i s t a n c e o f l d . D . R . a n d a v a i l a b l e r e c o r d s . 4 . O n p e r u s a l o f t h e i m p u g n e d o r d e r , I f i n d t h a t th e o r d e r o f t h e l d . C I T ( A p p e a l s ) i s a n ex-parte o r d e r a n d h a s b e e n d i s m i s s e d in limine w i t h o u t a n y d i s c u s s i o n o n m e r i t o f t h e c a s e . L d . D .R . i s f a i r e n o u g h t o n o t t o r a i s e a n y o b j e c t i o n i f t h e m a t t e r i s r e s t o r e d t o t h e f i l e o f l d . C I T ( A p p e a l s ) . I , t h e r e f o r e , r e s t o r e a l l t h e i s s u e s t o t h e f i l e o f l d . C I T ( A p p e a l s ) f o r a f r e s h a d j u d i c a t i o n a n d t o p a s s a s p e a k i n g o r d e r a f t e r d e c i d i n g t h e i s s u e s o n m e r i t s i n a c c o r d a n c e w i t h l aw a n d a f t e r g i v i n g r e a s o n a b l e o p p o r t u n i t y o f b e i n g h e a r d t o t h e a s s e s se e . I a l s o d i r e c t t h e a s s e s s e e t o p l a c e a l l t h e d e t a i l s b e f o r e l d . C I T ( A pp e a l s ) a n d n o t t o t a k e a n y a d j o u r n m e n t u n l e s s o t h e r w i s e r e q u i r e d f o r r e a s on a b l e c a u s e . 5. In the result, the appeal of the assessee is allowed for statistical purposes. O r d e r p r o n o u n c e d i n t h e o p e n C o u r t o n S e p t e m b e r 2 0 t h , 2 0 2 2 . Sd/- (Manish Borad) Accountant Member Kolkata, the 20 th day of September, 2022 Copies to : (1) M/s. Reliable Conclave Pvt. Limited, C/o. Salarpuria Jajodia & Co., 7, C.R. Avenue, Kolkata-700072 (2) Income Tax Officer, Ward-14(3), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 (3) Commis sione r of Inco me T ax (Appe als) -5, Kolkata, (4) Commissio ne r of Income Tax- , ITA No. 434/KOL/2022(A.Y. 2015-16) M/s. Reliable Conclave Pvt. Limited 3 (5) The De part ment al Re present ati ve (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.